English

The National Tax Agency has released information on the locations of tax return venues for final income tax returns for 2024.

The following is a summary of this information. (The Japanese text released by the National Tax Agency is cons […]

カテゴリー
English国際所得税
Taxation of RSUs granted by a parent company outside Japan (related to service in Japan/non-qualified RSUs for Japanese tax purposes)

RSUs that are vested while the employee is a resident of Japan which are related to work in Japan are subject […]

カテゴリー
English国際所得税
Taxation of remittance of non-permanent residents (with multiple incomes)

【Case Study】 X, a U.S. citizen, has been assigned to a Japanese subsidiary from a U.S. parent company for a pe […]

カテゴリー
English国際所得税
Tax rate of corporate tax

Corporate tax rates (national tax)Corporate tax rate For corporations with capital exceeding 100 million yen T […]

カテゴリー
English法人税
Scope of Taxable Income of Non-Permanent Residents

In the case of a resident whose form of residence in Japan is a non-permanent resident, income other than fore […]

カテゴリー
English国際所得税